Contribution of Analytical Procedures to the Audit of Inventory An Empirical Study on (Acdivet Company)

This study aims to determine the most important of analytical procedures which are used by auditors for auditing the inventory and increasing the efficiency of auditors at understanding and using these analytical procedures. To achieve this aim the researcher has made an empirical study on the Acdivet Company Ltd. by analyzing its data related to the inventory, whether Finished Goods, Work-In-Process, or Raw Materials.